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تحليل ربحية الزبون
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المقدمة

ان الاهتمام الاساسي في طرق الادارة الحديثة ينصب على تحقيق رضا المستهلك او الزبون، والذي يشكل الاولية الاولى، فالزبائن يشكلون محور نجاح كل تنظيم، فعدد التنظيمات التي تستهدف استلهام التوجه من العملاء (Customer driven) كبيرة ومتزايدة.

المنظمات الناجحة (Prosper) تركز بشكل كبير على زبائنها في عملية صنع القرار، فالمحاسبون الاداريون فيها يعطون انتباهاً متزايداً لوضع ربحية الزبون، والذي يسجلون ويحللون ايرادات وتكاليف الزبون، فعند حصولهم على هذه المعلومات، فالمديرين يمكن ان يضمنوا ان مساهمة الزبائن واسعة (Sizably) بالمقدرة الربحية للمنظمة.

وفي حقيقة الامر ان تحليل ربحية الزبون هو نوع من انواع تحليل ربحية القطاعات (Segments Profitability) ، وتحليل المقدرة الربحية بحسب القطاعات يساعد المديرين بالوصول الى العوامل التي تقود اداء المنظمة.

وتبرز اهمية قياس وتحليل ربحية الزبائن بإعتبار ان الزبائن تعد احد الاصول الهامة غير الملموسة للمنظمة والتي يمكن لقرارات الادارة ان تضيف او تخفض من قيمتها، وبالتالي يجب التغلب على العوامل المؤثرة في القياس والتحليل، سواء كانت متعلقة بالايرادات او التكاليف لكل زبون، وكيفية تحديد موجهات التكلفة المختلفة لكل زبون من خلال استعمال التقنيات الحديثة للتتبع والاحتساب.

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Publication Date
Sun Mar 01 2020
Journal Name
Baghdad Science Journal
The Biofilm Inhibitory Potential of Compound Produced from Chlamydomonas reinhardtii Against Pathogenic Microorganisms
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Microalgae present much usefulness for antimicrobial research because of its enormous biodiversity and rapid growth rate. From this study results it is reaveled that Chlamydomonas reinhardtii were isolated from a pond of water in the province of Diwaniyah. The culture supernatants were obtained when extracted with methanol solvent. Antimicrobial activity of extracts was tested for pathogens, and the best inhibition zone obtained was against Candida albicans (32mm), S.aureus (15mm), and to E.coli (9mm). While it showed no effect against both S.epidermidis and Klebsiella spp. Biofilm was formed by all tested isolates with differences in its strength formation. The C. reinhardtii

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Publication Date
Tue Mar 30 2021
Journal Name
Baghdad Science Journal
Local Dependence for Bivariate Weibull Distributions Created by Archimedean Copula
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In multivariate survival analysis, estimating the multivariate distribution functions and then measuring the association between survival times are of great interest. Copula functions, such as Archimedean Copulas, are commonly used to estimate the unknown bivariate distributions based on known marginal functions. In this paper the feasibility of using the idea of local dependence to identify the most efficient copula model, which is used to construct a bivariate Weibull distribution for bivariate Survival times, among some Archimedean copulas is explored. Furthermore, to evaluate the efficiency of the proposed procedure, a simulation study is implemented. It is shown that this approach is useful for practical situations and applicable fo

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Publication Date
Wed Dec 01 2021
Journal Name
Baghdad Science Journal
Boubaker Wavelets Functions: Properties and Applications
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This paper is concerned with introducing an explicit expression for orthogonal Boubaker polynomial functions with some important properties. Taking advantage of the interesting properties of Boubaker polynomials, the definition of Boubaker wavelets on interval [0,1) is achieved. These basic functions are orthonormal and have compact support. Wavelets have many advantages and applications in the theoretical and applied fields, and they are applied with the orthogonal polynomials to propose a new method for treating several problems in sciences, and engineering that is wavelet method, which is computationally more attractive in the various fields. A novel property of Boubaker wavelet function derivative in terms of Boubaker wavelet themsel

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Publication Date
Tue Aug 15 2023
Journal Name
Journal Of Economics And Administrative Sciences
Estimating Demand for Imported Food Categories in Iraq
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Iraq is highly dependent on international markets to provide food for its residents. As imported food prices are highly dependent on crude oil prices in global markets, any shock in oil prices will have an impact on food consumption in the country. As a result, it is essential to study the demand for imported food at every time period. To the best of our knowledge as researchers, as not even a single study is available in the literature, this paper is considered the first to study the demand for imported food groups in Iraq. Therefore, the main objective of this research is to estimate demand elasticities for several imported food categories in Iraq. This study uses an Almost Ideal Demand System model to analyze the demand for imported f

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Publication Date
Mon Jun 22 2020
Journal Name
Baghdad Science Journal
Using Evolving Algorithms to Cryptanalysis Nonlinear Cryptosystems
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            In this paper, new method have been investigated using evolving algorithms (EA's) to cryptanalysis one of the nonlinear stream cipher cryptosystems which depends on the Linear Feedback Shift Register (LFSR) unit by using cipher text-only attack. Genetic Algorithm (GA) and Ant Colony Optimization (ACO) which are used for attacking one of the nonlinear cryptosystems called "shrinking generator" using different lengths of cipher text and different lengths of combined LFSRs. GA and ACO proved their good performance in finding the initial values of the combined LFSRs. This work can be considered as a warning for a stream cipher designer to avoid the weak points, which may be f

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Publication Date
Tue Jun 20 2023
Journal Name
Baghdad Science Journal
Heavy Metals Concentration in Commercial Rice Available at Erbil City Markets, Iraq and Soaking Effects
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Heavy metal (HM) pollution has long been a significant source of environmental deterioration and a problem for the safety of food. Iraqis prefer rice over any other food, and since heavy metals have a direct impact on health, their traces in rice have drawn particular attention. Before cooking rice, it is usual in Iraq to wash and soak it. Some 55 varieties of imported and local rice were sampled from Erbil city markets in 2022 with the aim of determining the concentration of As, Cd, Cr, Ni and Pb before and after soaking. Standard procedure of acid digestions was applied on the raw and soaked samples. The solutions were analyzed using ICPE-9820 Shimadzu. The mean concentrations of As, Cd, Cr, Ni and Pb (in mg/kg) in the rice samples bef

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Publication Date
Sun Oct 01 2023
Journal Name
Baghdad Science Journal
Numerical Investigation, Error Analysis and Application of Joint Quadrature Scheme in Physical Sciences
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In this work, a joint quadrature for numerical solution of the double integral is presented. This method is based on combining two rules of the same precision level to form a higher level of precision. Numerical results of the present method with a lower level of precision are presented and compared with those performed by the existing high-precision Gauss-Legendre five-point rule in two variables, which has the same functional evaluation. The efficiency of the proposed method is justified with numerical examples. From an application point of view, the determination of the center of gravity is a special consideration for the present scheme. Convergence analysis is demonstrated to validate the current method.

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Publication Date
Thu Mar 31 2022
Journal Name
Journal Of The College Of Education For Women
The Reality of Evaluating Teacher Performance in the Sultanate of Oman in Light of Global Models
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The aim of the research is to reveal the reality of teacher performance evaluation in the Sultanate of Oman in light of some global models. The study followed a qualitative descriptive research design. Seven forms of teacher formative and summative assessments were analyzed. Besides, an analytical template was developed, consisting of six areas related to the teaching performance of teachers. These included: lesson planning and preparation, learning environment, education, professional development, student academic, and community and parental partnership. The study reached a number of results; the most notable is the lack of change of forms for more than a decade despite the rapid development of the educational system in the sultanate in

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Publication Date
Wed Jun 01 2022
Journal Name
Journal Of The College Of Languages (jcl)
The passive As a grammatical phenomenon in four selected textbooks: Das Passiv Als grammatisches Phӓnomen in vier ausgewӓhlten Lehrwerken
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The research work is "The passive voice as a grammatical phenomenon in four selected textbooks". The research deals with the grammatical phenomenon passive in German. The research consists of two parts, the theoretical and the empirical part. The present research work is divided into 3 sections:

The first section includes the definition of passive, passive types, process passive, state passive, passive with modal verbs, and other types of passive. The second section provides illustrations of the four selected textbooks. The third chapter presents the passive voice in textbooks, namely German language teaching for foreigners by Dora Schulz and Heinz Griesbach, Delfin von Aufderstrasse H. and others, Em von Balme, M. and others and

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Publication Date
Mon Jun 01 2020
Journal Name
Journal Of Planner And Development
The affective factors on the urban growth for the port cities (analytical study of the growth of the Um Qasr city))
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In this paper, the relationship between urban growth, land use, site availability, and impacts on the general appearance of the city generated by functional characteristics of port cities were analyzed. Various data were used to identify patterns of land use change and city growth and expansion. The research aims to analyze the impact of the port on the growth of the city, study the urban growth of the city of Umm Qasr and predicting the growth trends, and to identify the most influential factors in this growth. The study dealt with the concepts of urban growth and the factors that characterize the growth of port cities and the current situation of the city. The practical part included the mechanisms used by the researcher to analyze the

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